AN ACT relating to tax credits promoting land conservation.
Create a new section of KRS Chapter 141 to establish a qualified conservation contribution income tax credit; amend KRS 141.0205 to provide for the ordering of the credit; amend KRS 146.560 to include the Kentucky Heritage Land Conservation Fund Board in the development of qualification for certification of qualified real property interests; amend KRS 262.908 to include the PACE board in the development of qualifications for certification of qualified real property interests.